9911796707
TMI Blog2022 (7) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... . The 3rd respondent Department directed the petitioner to reverse the credit availed by them alleging that the suppliers are nonexisting suppliers. This demand made by the Department has been complied with by the petitioner. Therefore, it will not augur well to continue the brand of the petitioner as a Risky Exporter in the absence of fresh material available on record. In any event, the tag which has been fastened to the EDI System pertaining to the petitioner as a Risky Exporter has been done without notice to the petitioner. Therefore, if there is any other material, it will be open to the respondents including the 2nd respondent to put the petitioner on notice and take appropriate action in accordance with law. The petitioner ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant/writ petitioner is aggrieved on account of the learned writ court having declined to pass any interim order pending writ petition. The appellant had filed the writ petition with the following prayers: a) to direct the respondents, in particular, the 2nd respondent for removal of Risky Exporter Tag from the Indian Customs, EDI System; b) to issue a writ of mandamus by directing the authorities to issue a no objection letter; c) to direct the respondents to grant the pending duty drawback under the provisions of the Customs Act, 1962 as well as the pending refund of Integrated Credit Goods and Service Tax (IGST); d) for compensation for the delay in granting refund of duty drawback and, e) for comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alert issued by the 2nd respondent is related with the ITC availment from the suspected suppliers. The petitioner was therefore requested to reverse the credit availed from the non-existent suppliers at the earliest. The names of the suppliers their GSTIN and the tax pending details were furnished in the form of an annexure to the said communication. On receipt of the same, the petitioner through their authorized representative informed the Additional Commissioner in the Office of the 3rd respondent by letter dated 28.09.2021 informing them that they have reversed the ITC credit of Rs. 1185781.26 alongwith 15% penalty on the same, that is, Rs. 177867.18 and the DRC-O3 for the transactions were annexed to the said letter. The petitioner als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we cannot proceed on the basis of assumptions and presumptions since as of now, the only allegation against the petitioner is that few of the suppliers are suspected suppliers. The 3rd respondent Department directed the petitioner to reverse the credit availed by them alleging that the suppliers are nonexisting suppliers. This demand made by the Department has been complied with by the petitioner. Therefore, it will not augur well to continue the brand of the petitioner as a Risky Exporter in the absence of fresh material available on record. In any event, the tag which has been fastened to the EDI System pertaining to the petitioner as a Risky Exporter has been done without notice to the petitioner. Therefore, if there is any other ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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